RISHU RAJ Vs. STATE OF BIHAR

JUDGEMENT

(1.) The present writ petition has been filed for quashing the order dtd. 28/6/2023, passed by the Assistant Inspector General of Registration, Patna Division, Patna i.e. the respondent no. 4 in Deficit Stamp Case No. 37 of 2023, whereby and whereunder the petitioners have been directed to pay deficit stamp duty to the tune of a sum of Rs.1,54,400.00 + a penalty of Rs.15,440.00 totalling to a sum of Rs.1,69,840.00.

(2.) The brief facts of the case, according to the petitioners, are that they purchased a residential flat bearing Flat No. 204A along with car parking in the basement, in a multi storied apartment in the name and style of Raj Complex, situated at Mauza-Dasaratha, Thana-Phulwarisharif, P.S. Beur, District- Patna vide registered sale deed dtd. 24/3/2023, executed at the office of the Sub Registrar, Patna, after payment of the requisite stamp duty and registration charges. The petitioners had subsequently received notice in connection with Deficit Stamp Case No. 37 of 2023, whereafter they had appeared and filed their objections, nonetheless, the impugned order dtd. 28/6/2023 has been passed by the respondent no. 4.

(3.) The learned counsel for the petitioners has submitted that reference can be made by the Registering Officer for determination of the proper market value of the property in question, if he is satisfied that the classification of the property or the measurement of the structure contained in the property is wrong or the market value of the property has been set forth at a lower rate than the Guideline register of Estimated Minimum Value, only before registering the instrument in question, however in the present case, the Sub-Registrar, Patna has referred the matter to the respondent no. 4 only after registration of the sale deed on 24/3/2023, hence the said reference itself is bad in law.